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City of Hudson - Payroll and Accrued Leave (2020-14)
… Key Findings City officials did not segregate the duties of the clerks inputting payroll or implement compensating … to verify accrual balances prior to approving the use of leave accruals. Key Recommendations Ensure compensating controls are implemented to address the lack of segregation of duties within the payroll process. Adopt …
https://www.osc.ny.gov/local-government/audits/city/2020/03/13/city-hudson-payroll-and-accrued-leave-2020-14Yates County Industrial Development Agency - Receipts and Disbursements (2019M-182)
… receipts or cancelled checks to facilitate the review of accounting records and reports. Controls over receipts and …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2020/01/03/yates-county-industrial-development-agency-receipts-andMottville Fire District - Budgeting and Financial Recordkeeping (2020M-26)
… Board’s budgets were incomplete because the real property tax levy and a schedule of other estimated revenues were not included. The … accounting and reporting manual for fire districts. District officials agreed with our recommendations and have …
https://www.osc.ny.gov/local-government/audits/fire-district/2020/05/15/mottville-fire-district-budgeting-and-financial-recordkeeping-2020m-26City of Norwich - Emergency Medical Services Billing (2019M-112)
… did not bill for 614 incidents resulting in $417,600 of unbilled medical services and inaccurately billed 9 … approximately $200,000 in lost revenue at the current rate of collection. No one reconciles the billings to the medical … incidents. City officials disagreed with certain aspects of our findings and recommendations, but indicated they have …
https://www.osc.ny.gov/local-government/audits/city/2019/08/16/city-norwich-emergency-medical-services-billing-2019m-112Huntington Manor Fire District – Cash Disbursements (2014M-108)
Huntington Manor Fire District Cash Disbursements 2014M108
https://www.osc.ny.gov/local-government/audits/fire-district/2014/06/13/huntington-manor-fire-district-cash-disbursements-2014m-108Clifton Park-Halfmoon Fire District No. 1 – Length of Service Award Program (2015M-64)
… January 1, 2012 through December 31, 2014. Background The Clifton Park-Halfmoon Fire District No. 1 is a district … of the State, separate and distinct from the Towns of Clifton Park and Halfmoon, Saratoga County, in which it is … Clifton ParkHalfmoon Fire District No 1 Length of Service …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/06/26/clifton-park-halfmoon-fire-district-no-1-length-service-award-program-2015mAlton Fire District – Internal Controls Over Financial Operations (2015M-96)
… Purpose of Audit The purpose of our audit was to determine if the Board provided adequate oversight of the District’s financial operations to ensure that assets …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/07/10/alton-fire-district-internal-controls-over-financial-operations-2015m-96State Agencies Bulletin No. 1579
… Purpose To inform agencies of the change in the New York City withholding tax rates. Affected Employees Employees who are residents of the City of New York Background Recent legislation on New York City … To inform agencies of the change in the New York City withholding tax rates …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1579-new-york-city-withholding-tax-changeState Police Bulletin No. SP-166
… fees. Affected Employees Employees in Bargaining Units 07 and 17 represented by the Police Benevolent Association of … and agency shop fees for employees in Bargaining Units 07 and 17. The new rates are as follows: Bargaining Unit Deduction Code Description Amount 07 469 PBA, NYSP 07 Dues $42.61 07 489 PBA, NYSP 07 A/S …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-police/sp-166-police-benevolent-association-new-york-state-troopers-inc-dues-andState Police Bulletin No. SP-221
State Police Bulletin No SP221
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-police/sp-221-modification-deduction-code-302-pba-disability-insuranceLeaves of Absence – State Police Plan
… Authorized, unpaid medical leaves of absence; or Unpaid leave taken under the federal Family and Medical Leave Act. Tier 2, 5 and 6 members receive half credit for … please send a request to NYSLRS using our secure contact form . Please include the approximate dates you were on leave …
https://www.osc.ny.gov/retirement/publications/1518/leaves-absenceOpinion 90-57
… among other things, there have been subsequent court cases or statutory amendments that bear on the issues discussed in … to receive fire protection from village with service award program) FIRE PROTECTION AND PREVENTION -- Contracts (cost of service award program for village fire department); (need for …
https://www.osc.ny.gov/legal-opinions/opinion-90-57Opinion 2006-11
… board member has an interest in town purchases from an auto parts store solely because the board member is an … or performance of any portion of town orders from the auto parts store, he or she is paid a salary by the store and … a prohibited interest if the town makes purchases from an auto parts store that employs the board member as its …
https://www.osc.ny.gov/legal-opinions/opinion-2006-11Opinion 2008-6
… This opinion represents the views of the Office of the State Comptroller at the time … The applicability of General Municipal Law 207m to the …
https://www.osc.ny.gov/legal-opinions/opinion-2008-6Reporting Regulation for Elected or Appointed Officials
… he or she must record work activities during the same calendar year for an alternative period of three consecutive … are accurately converted to correspond with the official’s payroll frequency and recorded on the report submitted to the …
https://www.osc.ny.gov/retirement/employers/reporting-regulation-elected-or-appointed-officialsSUNY Bulletin No. SU-380
… 181 of the Laws of 2025, which implemented the 2023-2026 Agreement between the State of New York and GSNU, … Sum Payment is effective on 10/01/2025, end dated 09/30/2026, and will be processed in the Administration Lag Pay … eligible employee provided on SUNY System Administration’s roster (See Agency Actions - Roster of Eligible Employees ) …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-380-state-university-graduate-student-negotiating-unit-gsnuDiNapoli: County Jail Inmates Received Improper Welfare and Unemployment Insurance Benefits
… An audit of five counties by State Comptroller Thomas P. DiNapoli’s office found that … various social welfare programs and almost $325,000 in state unemployment insurance (UI). The inappropriate benefits … An audit of five counties by State Comptroller Thomas P DiNapolis office found that …
https://www.osc.ny.gov/press/releases/2013/10/dinapoli-county-jail-inmates-received-improper-welfare-and-unemployment-insurance-benefitsDiNapoli: MTA’s Subway Station Repair List Is Growing
… condition from 1.0 to 5.0. Under 3.0 is considered in good repair and 3.0 and over are worn or damaged. Serious … fell onto the tracks, but the share of edges in need of repair has grown. The latest survey found that 65 percent of … or damaged, up from 43 percent in 2012 (57 percent needed repair in 2007). The number with serious problems (11 …
https://www.osc.ny.gov/press/releases/2019/08/dinapoli-mtas-subway-station-repair-list-growingOpinion 90-52
… added). There is, however, no statutory requirement for the town clerk to record in the minutes the names of … performed, that the report has been filed and is available for public inspection, and that the town board may, in its … to the report and file such response in the clerk's office for public inspection (General Municipal Law, §35[2]). The …
https://www.osc.ny.gov/legal-opinions/opinion-90-52Opinion 90-30
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … in the opinion. COUNTIES -- Fees (exception from payment of) COUNTY CLERK -- Fees (for recording satisfaction of …
https://www.osc.ny.gov/legal-opinions/opinion-90-30